What this notice is about You are no longer recognized as a tax-exempt subordinate in a group exemption letter. What you need to do If you believe you are a 501(c)(3) organization, you must submit Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, or, if eligible, Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and pay the required user fee to be tax exempt. If you are an organization other than a 501(c)(3) or 501(c)(9) organization, you should continue to meet your annual filing requirements. You may want to Contact us if your address has changed. Frequently asked questions Our organization is other than a 501(c)(3) or 501(c)(9) and we would like a formal determination letter. What should we do? Submit Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code, if you would like to be recognized as a 501(c)(4) organization. Submit Form 1024, Application for Recognition of Exemption Under Section 501(a), if you would like to be recognized under another subsection of 501(c). Include Form 8718, User Fee Exempt Organization Determination Letter Request, and pay the applicable user fee with your application. Tax publications you may find useful Publication 557, Tax-Exempt Status for Your Organization PDF Reference Tools Publication 1, Your Rights as a Taxpayer PDF Publication 557, Tax-Exempt Status for Your Organization PDF Full list of tax forms and instructions Need Help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter.
